Online tutoring

Taxes
1

Hi all

my daughter is a uni student in the UK, she is registered as resident in Switzerland as she comes back here during holiday time. To get some extra cash she wants to do some online tutoring with a company that is based in the Netherlands. I assume she will need to declare her income in Switzerland although likely it will only be circa 5k CHfF per year. Does anyone see an issue with doing this from a tax perspective? Thanks in advance.

2

I’d check the DTA rules with UK. Whether she is registered in Switzerland is not equivalent to a tax residence determination.

edit: given 1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol – in force - GOV.UK article 14, it looks like it would at least be taxed pro-rata (based on where the work happens) regardless of residence.

3

Thanks I am checking with the Swiss tax office.

4

At circa CHF 5000, her income will fall below the taxable thresholds in both the UK and Switzerland, so tax declarations will just be a hassle/formality.

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